https://www.taxtmi.com/caselaws?id=754054 The power to summon under section 70 of the CGST Act is not unfettered and must be exercised with fairness, restraint, and compliance with applicable departmental guidelines. Statements should ordinarily be recorded during office hours, repeated summons should be avoided, and senior management should not be called at the first instance unless the facts justify it. Any departure from office-hour recording must be exceptional and supported by the circumstances. The GST Investigation Manual and CBIC instructions were treated as relevant constraints on the exercise of summons power, reflecting the constitutional concerns of privacy and protection against compelled self-incrimination. en-us Mon, 13 May 2024 00:00:00 +0530 Mon, 05 May 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754054 The power to summon under section 70 of the CGST Act is not unfettered and must be exercised with fairness, restraint, and compliance with applicable departmental guidelines. Statements should ordinarily be recorded during office hours, repeated summons should be avoided, and senior management should not be called at the first instance unless the facts justify it. Any departure from office-hour recording must be exceptional and supported by the circumstances. The GST Investigation Manual and CBIC instructions were treated as relevant constraints on the exercise of summons power, reflecting the constitutional concerns of privacy and protection against compelled self-incrimination. Case-Laws GST Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754054